Supreme Court · 1996 INSC 1212 · Decided 24 October 1996
Pieco Electronics and Electricals LTD. v. Collector of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1212 · [1996] SUPP. 7 S.C.R. 664
- Case number
- CIVIL APPEAL No. 488/1986
- Decided
- 24 October 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Provisional Collection of Taxes Act 1931, s.3 r/w Central Excise Tariff, Entry 15 A, Entry 68-Whether declaration as to enforceability of amendment forthwith applied to goods exigi,ble to excise duty but exempt from payment of C duty-Held, no; there was neither fresh imposition nor increase of The appellants manufactured plastic piece parts such as radio cabinets and knobs which fell within entry 15A(2) of the Central Excise Tariff. However, these were exempt under a separate notification from D payment of excise duty. By the Finance Bill, 1982 ['Bill'], introduced on February 27,
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